197 Exempt supplies
Finance Act 2012 (2012 c 14) | Legislation

197  Exempt supplies

(1)     In Part 1 of Schedule 9 to VATA 1994 (index to exempt supplies of goods and services), at the appropriate place in the table insert—

“Supplies of services by groups involving cost sharingGroup 16”.

(2)     In Part 2 of that Schedule (the groups), at the end insert—

“Group 16—supplies of Services by Groups Involving Cost Sharing

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